California Revenue and Taxation Code

§ 41169

RTC § 41169 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 7 · Art. 5

Statute text

(a)Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following conditions are met:

(1)The taxpayer files a claim for the fee and expenses with the department within one year of the date the decision of the department becomes final.

(2)The department, in its sole discretion, finds that the action taken by the department staff was unreasonable.

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Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 147. (SB 824) Effective January 1, 2022.